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2011 (2) TMI 982 - AT - Service TaxService tax liability - Exemption Notification No. 11/10-ST, dated 27-2-2010 - Transmission and distribution of electricity - Held that:- As find that Notification No. 11/10-ST, dated 27-2-2010 exempts services relating to transmission and distribution of electricity provided by a person (service provider) to any other person (service receiver) from 27-2-2010, Further for the past period up to 26-2-2010, Ministry has issued Notification No. 45/2010, dated 20-7-2010 exempts such service invoking provision under section 11C of the Central Excise Act read with section 83 of the Finance Act, 1994 - Hence, the impugned orders, demanding service tax on transmission and distribution of electricity are not sustainable - Decided in favour of assessee.
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